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GST registration cancellation should be retrospective only from the date no business is conducted
Case Law Details
- Case Name
- Varyam Dass Khurana Vs. Commissioner of GST (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Varyam Dass Khurana Vs. Commissioner of GST (Delhi High Court)
The Hon’ble Delhi High Court in Varyam Dass Khurana vs. Commissioner of GST, New Delhi [W.P.(C) NO. 15670 OF 2023 dated December 05, 2023], directed that, the registration has to be cancelled retrospectively from the date when no business is being conducted by the Registered Person. This article provides an in-depth analysis of the court’s decision and its implications on retrospective cancellations.
Facts: Varyam Dass Khurana was a registered person under GST who is engaged in the business of supplying bu...
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